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Course ID:

ACCT 6000. 3 hours.

Course Title:

Financial Accounting

CourseDescription:

Concepts of accounting, the basic structure of financial statements, the interpretation of corporate annual reports and limitations of such reports.

Oasis Title:

FIN ACC

Duplicate Credit:

Not open to students with credit in ACCT 7990

Semester CourseOffered:

Offered every year.

Grading System:

A-F (Traditional)

Course Objectives:

This class is designed for the first year MBA student who has little or no prior
experience with accounting course work and it is intended to provide a general
understanding of the basic accounting information needed to make economic decisions
about businesses. We will cover the fundamental procedures used to record,
analyze, summarize, and report accounting information.
Concepts of accounting, the format and content of financial statements, and
interpretation of corporate annual reports will be covered. In addition to the
general conventions that underlie all accounting information, we will delve
more deeply into many of the more important specific accounting areas such as
accounts receivable and payable, inventories, property and equipment, and
revenues and expenses. The course emphasizes financial accounting. Management
accounting is covered in a subsequent class.
The class is not designed to make you an expert accountant. But it should
enable you to make intelligent use of accounting information and to be able
to raise appropriate questions about the information developed by the
accounting experts in your company.